国际会计学

图书标准信息

• 作者 任明川、弗雷德里克·D·S·乔伊（Frederick D.S.Choi）、加里·K·米克（Gary K.Meek） 著
• 出版社 中国人民大学出版社
• 出版时间 2008-09
• 版次 6
• ISBN 9787300094854
• 定价 45.00元
• 装帧 平装
• 开本 16开
• 纸张 胶版纸
• 页数 341页
• 正文语种 简体中文， 英语

【内容简介】

《国际会计学》（第6版）被公认为国际会计领域最权威的教科书之一。我国资深会计学家．厦门大学常勋教授不仅对《国际会计学》（第6版）盛赞有加，还多次撰文大力推介。《国际会计学》题材丰富、资料翔实．尤其关注国际会计比较与协调以及国际管理会计和税务筹划等方面的内容。此外，领衔作者所具有的东方式的思维风格．也使得《国际会计学》（第6版）较其他同类书而言，更适合中国读者的口味。原版书教辅包括英文PFIT、习题解答等。老师可到中国人民大学出版社工商管理出版分社的网站注册．经中国人民大学出版社确认后免费下载。
网上还为广大读者提供了被删除的原版书中各章所附的参考文献、思考题、练习和案例等．有兴趣的读者可上网直接下载。

【作者简介】

弗雷德里克·D·S·乔伊，美国纽约大学Stern商学院名誉院长，杰出教授，会计系主任。乔伊教授是国际商务研究院研究员，还是第一位来自学术界的财务经理国际研究基金会理事，曾荣获花旗杰出教学奖和美国会计学会杰出国际会计教授奖。乔伊教授著述颇丰，并在Joumal of Accounting Research Accounting&Business Research等杂志上发表多篇论文。
    加里·K·米克，美国俄克拉何马州立大学Spears商学院德勤会计学教授，曾任美国会计学会(AAA)副主席和AAA国际会计分会主席，是美国会计学会杰出国际会计教授奖获得者。曾在Accounting Review,Accounting Horizons Journal of International Business Studies等杂志上发表多篇论文。
    任明川，英国赫尔大学(University of Hull)会计学博士，复旦大学管理学院会计学副教授，新加坡国立大学、挪威管理学院和香港大学兼职教授。2002年和2004年美国麻省理工学院斯隆管理学院访问学者。主要讲授EMBA和MBA的财务会计课程，以及会计本科生和会计专业硕士(MPAcc)的会计职业道德课程。曾在Asian Review ofAccounting，《会计研究》，ChinaAccounting&FinanceReview等杂志上发表多篇论文。

【目录】

CHAPTER1Introduction1
HistoricalPerspective1
ContemporaryPerspective2
GrowthandSpreadofMultinationalOperations4
FinancialInnovation9
GlobalCompetition10
Cross-BorderMergersandAcquisitions11
InternationalizationofCapitalMarkets12
Americas13
WesternEurope14
Asia15
Cross-BorderEquityListingandIssuance15
WhereAreWe?16
LearningObjectives17
Appendix1-1ChangesinFinancialSectorPolicyin34Nations,1973-199621
Appendix1-2StockExchangeWebSites24
Appendix1-3FinancialStatementsandSelectedNotesfromtheAnnual
ReportofINFOSYS26

CHAPTER2DevelopmentandClassification27
Development27
Classification33
FourApproachestoAccountingDevelopment33
LegalSystems:CommonLawvs.CodeLawAccounting34
PracticeSystems:FairPresentationvs.LegalComplianceAccounting35

CHAPTER3ComparativeAccounting:Europe37
SomeObservationsaboutAccountingStandardsandPractice38
IFRSintheEuropeanUnion39
FiveNationalFinancialAccountingSystems41
France4I
Germany46
CzechRepublic51
TheNetherlands54
UnitedKingdom58

CHAPTER4ComparativeAccounting:TheAmericasandAsia64
FiveNationalFinancialAccountingSystems65
UnitedStates65
Mexico70
Japan74
China78
India83

CHAPTER5ReportingandDisclosure88
DevelopmentofDisclosure88
VoluntaryDisclosure89
RegulatoryDisclosureRequirements90
TheUS.SECFinancialReportingDebate91
ReportingandDisclosurePractices92
DisclosuresofForward-LookingInformation93
SegmentDisclosures94
SocialResponsibilityReporting96
SpecialDisclosures"forNondomesticFinancialStatementUsersandAccounting
PrinciplesUsed111
CorporateGovernanceDisclosures111
InternetBusinessReportingandDisclosure120
AnnualReportDisclosuresinEmerging-MarketCountries121
ImplicationsforFinancialStatementUsersandManagers122

CHAPTER6ForeignCurrencyTranslation124
ResultsofOperations124
ReasonsforTranslation127
BackgroundandTerminology127
TheProblem130
FinancialStatementEffectsofAlternativeTranslationRates130
ForeignCurrencyTransactions132
Single-TransactionPerspective134
Two-TransactionPerspective134
ForeignCurrencyTranslation135
Multiple-RateMethods136
FinancialStatementEffects138
WhichIsBest?140
AppropriateCurrentRate142
TranslationGainsandLosses142
WhereAreWe?144
TranslationAccountingDevelopment144
Pre-1965144
1965-1975144
1975-1981145
1981-Present145
FeaturesofStandardNo.52/InternationalAccountingStandard21145
TranslationWhenLocalCurrencyIstheFunctionalCurrency146
TranslationWhentheParentCurrencyIstheFunctionalCurrency146
TranslationWhenForeignCurrencyIstheFunctionalCurrency146
MeasurementIssues148
ReportingPerspective148
WhatHappenedtoHistoricalCost?149
Conceptoflncome149
ManagedEarnings149
ForeignCurrencyTranslationandInflation150
ForeignCurrencyTranslationElsewhere151
Appendix6-1TranslationandRemeasurementUnderFASNo.52151

CHAPTER7FinancialReportingandChangingPrices157
ChangingPricesDefined159
WhyAreFinancialStatementsPotentiallyMisleadingDuringPeriodsof
ChangingPrices?162
TypesofInflationAdjustments163
GeneralPrice-LevelAdjustments163
PriceIndexes163
Current-CostAdjustments167
GeneralPrice-LevelAdjustedCurrentCosts168
NationalPerspectivesOnInflationAccounting170
UnitedStates170
UnitedKingdom171
Brazil173
InternationalAccountingStandardsBoard176
InflationIssues177
InflationGainsandLosses177
HoldingGainsandLosses178
ForeignInflation178
AvoidingtheDouble-Dip179
Appendix7-1AccountingforForeignInflation:ACaseAnalysis181

CHAPTER8GlobalAccountingandAuditingStandards184
ASurveyofInternationalConvergence184
AdvantagesofInternationalConvergence184
CriticismsoflnternationalStandards186
ReconciliationandMutualRecognition187
Evaluation187
SomeSignificantEventsintheHistoryofInternationalAccountingStandard
Setting188
OverviewofMajorInternationalOrganizationsPromotingAccounting
Convergence189
InternationalAccountingStandardsBoard192
IASCsCoreStandardsandtheIOSCOAgreement193
TheNewIASBStructure194
RecognitionandSupportfortheIASB196
U.S.SecuritiesandExchangeCommissionResponsetoIFRS196
EuropeanUnion(EU)197
Fourth,Seventh,andEighthDirectives197
HaveEUHarmonizationEffortsBeenSuccessful?198
TheEUsNewApproachandtheIntegrationofEuropeanFinancialMarkets199
InternationalOrganizationofSecuritiesCommissions(IOSCO)200
InternationalFederationofAccountants(IFAC)203
UnitedNationsIntergovernmentalWorkingGroupofExpertsonInternational
StandardsofAccountingandReporting(ISAR)205
OrganizationForEconomicCooperationandDevelopment(OECD)206
Conclusion206

CHAPTER9InternationalFinancialStatementAnalysis207
Introduction207
ChallengesAndOpportunitiesInCross-BorderAnalysis207
BusinessAnalysisFramework208
InternationalBusinessStrategyAnalysis209
InformationAvailability209
RecommendationsforAnalysis210
AccountingAnalysis211
SuggestionsfortheAnalyst213
InternationalFinancialAnalysis213
RatioAnalysis213
CashFlowAnalysis216
CopingMechanisms216
InternationalProspectiveAnalysis217
FurtherIssues219
InformationAccess219
TimelinessofInformation222
ForeignCurrencyConsiderations223
DifferencesinStatementFormat226
LanguageandTerminologyBarriers226
FinancialStatementAnalysisandAuditing227
TheAttestFunction227
TheAuditReport228
AuditingandCredibility230
CopingMechanisms232
InternalAuditing233